ACT 60 PUERTO RICO

Unlock the full potential of Puerto Rico’s Act 60 of 2019 — a powerful framework offering significant tax exemptions and incentives for businesses and individuals across a wide range of industries, including:

  • Export of goods and services (management, legal, finance, accounting, marketing, and more)
  • Tourism
  • Manufacturing
  • Agriculture
  • Infrastructure
  • Energy
  • Creative industries
  • Entrepreneurship

Benefits for Businesses under Act 60

Businesses operating under an Act 60 decree can enjoy:

  • 4% income tax on qualifying activities
  • 0% tax on dividends
  • 75% property tax exemption
  • 50% exemption on municipal taxes (volume of business and others)
  • Opportunities for monetizable R&D investment credits, subject to specific requirements

Benefits for Individual Investors

Individuals with an Act 60 decree can benefit from:

  • 0% tax on capital gains
  • 0% tax on interest
  • 0% tax on dividends
  • No alternative minimum tax

At Gierbolini Consulting Group, we specialize in helping investors and entrepreneurs maximize their opportunities under Act 60. Our team of experienced tax professionals will guide you through every step — from understanding the requirements to successfully establishing your business in Puerto Rico.

If you’re ready to take advantage of the Act 60 benefits and position yourself for long-term success in Puerto Rico, we’d love to hear from you.

Let’s make your Puerto Rico opportunity a reality

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